Late fee waiver for GSTR-3B conditional on timely TRAN-1 submission and subsequent GSTR-3B filing by prescribed deadlines. The State Government waives the late fee for failure to furnish FORM GSTR-3B for the months October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 on the common portal by the initial cutoff and who file the TRAN-1 declaration and each corresponding FORM GSTR-3B by the subsequently prescribed deadlines; the waiver is effective retrospectively from the stated operative date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee waiver for GSTR-3B conditional on timely TRAN-1 submission and subsequent GSTR-3B filing by prescribed deadlines.
The State Government waives the late fee for failure to furnish FORM GSTR-3B for the months October 2017 to April 2018 for registered persons who had submitted FORM GST TRAN-1 on the common portal by the initial cutoff and who file the TRAN-1 declaration and each corresponding FORM GSTR-3B by the subsequently prescribed deadlines; the waiver is effective retrospectively from the stated operative date.
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